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2016 (7) TMI 607 - AT - Income TaxAddition under section 69C - addition on the basis of the report provided by the State Sales Department and the statements of the parties, as recorded by the Sales Tax Department - Held that:- As find from the record that though the assessee has provided documentary evidences, these documents have not been considered by the authorities below and they made the addition only on the basis of statement of a third person, without giving any opportunity to the assessee. Therefore, in view of this legal and factual aspect, feel that if the assessee be given opportunity before the AO to substantiate its case, it will meet the ends of justice and no prejudice would be caused to the revenue - Decided in favour of assessee by way of remand.
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